MAY 7Your GST return and payment is due for the taxable period ending 31 March.
MAY 28Your GST return and payment is due for the taxable period ending 30 April.
JUN 28Your GST return and payment is due for the taxable period ending 31 May.
A redeliverer generally provides access to goods that overseas merchants do not normally ship to New Zealand. They collect, accept delivery of, or purchase overseas goods on behalf of consumers based in New Zealand.
Examples of services redeliverers provide include:
- providing the use of an address outside New Zealand to which the goods are delivered
- arranging or assisting with the use of an address outside New Zealand to which the goods are delivered
- purchasing the goods as an agent of the recipient
- arranging or assisting the purchase of the goods outside New Zealand as an agent of the recipient.
What a redeliverer is not
Transporters are not usually redeliverers. They are usually engaged by the merchant or online marketplace operator, or do not provide an offshore mailbox or shopping services.
If you buy and resell goods, you are the merchant, rather than a redeliverer.
If a merchant or online marketplace operator also assists in getting the goods to New Zealand, they will be responsible for GST instead of you.
When a redeliverer needs to charge GST
You will need to charge GST if:
- you are registered or required to be registered for GST
- the goods are low value goods sold to consumers
- you, and not the merchant or online marketplace operator, assist in getting the goods to New Zealand.
You will need to count these sales towards your GST turnover.
GST applies to any services you provide for low value goods that you bring or assist in bringing to New Zealand. This includes international transport services and insurance for the transport of the goods.
Ajay ships a coat home
Ajay wants to purchase a coat for the equivalent of NZ$200 from Mackinosh, a store in the United States. Mackintosh does not ship its products to New Zealand.
Ajay contacts Front-Door-Deliveries who provides him with an address in the United States. Ajay buys the coat from Mackintosh, who ship the coat to this US address. Front-Door-Deliveries then arranges for the coat to be shipped to New Zealand.
Front-Door-Deliveries is registered for GST and charges Ajay NZ$46, including NZ$6 GST, for their services. They also charge Ajay NZ$30 in GST on the coat (15% of the amount Ajay paid to Mackintosh). Front-Door-Deliveries returns NZ$36 in GST to us.